Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2928.1 — General Provisions

Cal. Rev. & Tax. Code § 2928.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.

Citator

Cal. Rev. & Tax. Code § 2928.1 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.